This section covers the checking of a subcontractor’s claim to payments having been made under deduction on account of tax, where one or more of the corresponding contractors’ monthly returns have not been submitted to HMRC and/or the Payment and Deduction Statement (PDS) has not been received by the subcontractor.

It explains

what action to take where PDS’s or contractor monthly returns (CIS300) are missing

how to check PDS’s when the contractor is unknown, or is insolvent.

The section also includes details of the action to be taken in the

Debt Management and Banking Office

Subcontractors Processing Office

in order to check Payment and Deduction details.

There are separate sections in this chapter on the following subjects.

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